On January 7, 2021, Planning staff inspected 89 heritage properties applying for participation in the 2021 Heritage Tax Exemption program. In accordance with the results of this year’s inspections, the HPO certified 87 properties as compliant with program eligibility requirements and recommends approval of tax exemptions for the 87 properties.
Based on current property values and tax rates, this equates to an estimated exemption of $66,114 in city taxes and a total estimated exemption of $273,359 among the three participating tax entities: City of Plano, Plano Independent School District, and Collin College (Collin County operates their own tax abatement program for historical properties). The actual value of the tax exemptions will be finalized after the taxing entities set their tax rates and after the values of the properties have been determined by the Collin Central Appraisal District (which includes other applicable property exemptions related to Homestead, Over 65, etc.).
The properties eligible to receive tax exemptions are listed on a spreadsheet included in the Supporting Documents attached to this memo. The spreadsheet includes information such as the exemption percentage applied, property improvement values, and estimated tax exemption values for each taxing entity.
Two Ineligible Properties
After inspecting the properties, the HPO determined two properties are not eligible for the tax exemption program, as follows:
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901 18th Street
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Deficiencies identified during an inspection performed seven years ago (in 2014) had not been addressed. Also, an outstanding code violation related to the condition of a brick chimney repair had not been addressed.
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609 E.16th Street
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Deficiencies identified during the 2020 inspection had not been addressed before the deadline for the 2021 tax exemption program.
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In accordance with City ordinance and Planning Department policy, the HPO sent a notification via certified mail and an email to the owners of both properties deemed ineligible. The notice included a copy of the inspection report, reasons for ineligibility, and information regarding how to appeal the determination. Staff has received an appeal request from 901 18th Street included in the Supporting Documents attached to this memo. This appeal will be considered as part of this item.
Appeal - 901 18th Street
The property at 901 18th Street is a both an individually designated Heritage Landmark (H-6) and a contributing structure in the Haggard Park Heritage District (HD-20). The building on the site was constructed circa 1890 in the Greek Revival and Queen Anne style. The property has not participated in the heritage tax exemption program since 2014, when it was denied for failing to complete required repairs. The property owner reapplied for the 2020 tax exemption program, but was again denied for the reasons previously mentioned.
Staff sent the notices and reminders as outlined in the Heritage Tax Exemption Process. The property owner did not appeal the initial inspection and did not request an extension of the deadline. The owner is now appealing staff’s determination, citing ongoing renovations and financial impacts due to COVID-19. It should be noted these reasons would likely have qualified the property for an extension of the deadline to complete required repairs had an extension request been received before the October 31, 2020 deadline.
A copy of the applicant’s appeal can be found in the Supporting Documents attached to this memo.
Council’s Consideration of Appeals
In accordance with the Heritage Tax Exemption Ordinance, appeals are limited to evidence as follows:
A. The Heritage Preservation Officer incorrectly deemed the property ineligible; or
B. The property indeed met eligibility requirements as of January 1, 2021.
Council Action Options
Upon consideration of this item, City Council may choose to:
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Approve heritage tax exemptions for the list of properties as written in Attachment A of the ordinance (deny the appeal); or
2. Approve heritage tax exemptions for the list of properties as written in Attachment A of the ordinance with the addition of 901 18th Street (approve the appeal).